2024 (12) TMI 718

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 21-9-2024<br>D. B. Civil Writ Petition No. 2393/2021 - -<br>GST<br>HON&#39;BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA And HON&#39;BLE MR. JUSTICE ASHUTOSH KUMAR For the Petitioner : Mr. Pankaj Ghiya with Ms. Paridhi Jain & Mr. Nikhil Sharma For the Respondent : Mr. Sandeep Taneja, AAG assisted by Mr. Kartikeya Sharma Mr. Sandeep Pathak ORDER 1. Learned counsel for the petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of limitation was provided. 3. We find that the Division Bench of this Court in identical facts and circumstances, taking into consideration the order passed by the Hon'ble Supreme Court, has directed consideration of the application for refund on its own merits. The order records thus:- "3. It would be appropriate to note that under section 54 of the Act, the application for refund is to be f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....computation of period of limitation for filing refund application under Section 54 or section 55 of the said Act." 6. Considering that as per circular issued after decision of application, the period from 15.03.2020 till 28.02.2022 is to be excluded. Consequently, the impugned order is set aside and the matter is remitted back to the respondents to decide the application afresh in accordance wi....